Summary

This audit of the Office of the Public Defender, Second Judicial Circuit, focused primarily on budgetary controls; payroll, personnel, and leave records; procurement of goods and services; and tangible personal property for the period July 1, 1996, through June 30, 1997, and selected Office actions taken through December 12, 1997. Matters coming to our attention relating to noncompliance with various guidelines and those relating to significant deficiencies in the design or operation of the internal control for those operations audited are as follows:

Salary Rate

At June 30, 1997, the actual salary rate of the Office’s Trial Division, as determined by the Florida Justice Administrative Commission, exceeded by $70,215 the salary rate limit established pursuant to Section 216.181, Florida Statutes, and approved by the Executive Office of the Governor. (See paragraphs 20 through 24.)

Tangible Personal Property

Office records (as amended on October 14, 1997) disclosed an ending tangible personal property balance of $513,916 at June 30, 1997. Contrary to Chapter 273, Florida Statutes, and Chapter 10.300, Rules of the Auditor General for State-Owned Tangible Personal Property, the Office had not fully developed and implemented controls over tangible personal property. Absent the development and implementation of appropriate controls, management has limited assurance that Office property is adequately safeguarded and that property records are accurate and complete. (See paragraphs 25 through 29.)

The Public Defender’s written response to the audit findings and recommendations included in audit report No. 13214 is presented as Exhibit D.